SA SERVICE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
SA SERVICE
Largest movements
- Receivables within one year +€16,570
up €16,570 (+53.5%), from €30,969 to €47,539
of which Trade receivables: +€17,448
- Tangible fixed assets +€7,670
up €7,670 (+50.0%), from €15,348 to €23,018
- Cash -€1,283
down €1,283 (-32.1%), from €3,996 to €2,713
mainly Trade debts (-€22,631) and Receivables within one year (-€16,570)
- Deferred charges and accrued income -€1,071
no longer reported in 2025 (was €1,071)
- Profit (loss) carried forward +€37,907
up €37,907, from -€19,465 to €18,442
- Trade debts -€22,631
down €22,631 (-41.3%), from €54,732 to €32,101
- Tax, wage and social debts +€14,508
up €14,508 (+2,262%), from €641 to €15,150
- Other debts -€7,899
down €7,899 (-56.5%), from €13,976 to €6,078
- Gross operating margin +€63,806
up €63,806, from -€8,569 to €55,238
- Taxes +€10,732
up €10,732 (+1,709%), from €628 to €11,360
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,384 | €73,270 | +€21,886 | +42.6% |
| Fixed assets | 21/28 | €15,348 | €23,018 | +€7,670 | +50.0% |
| Tangible fixed assets | 22/27 | €15,348 | €23,018 | +€7,670 | +50.0% |
| Furniture and vehicles | 24 | €15,348 | €23,018 | +€7,670 | +50.0% |
| Current assets | 29/58 | €36,036 | €50,252 | +€14,216 | +39.5% |
| Amounts receivable within one year | 40/41 | €30,969 | €47,539 | +€16,570 | +53.5% |
| Trade receivables | 40 | €29,953 | €47,401 | +€17,448 | +58.2% |
| Other amounts receivable | 41 | €1,015 | €138 | -€877 | -86.4% |
| Cash at bank and in hand | 54/58 | €3,996 | €2,713 | -€1,283 | -32.1% |
| Deferred charges and accrued income | 490/1 | €1,071 | - | -€1,071 | |
| Total equity and liabilities | 10/49 | €51,384 | €73,270 | +€21,886 | +42.6% |
| Equity | 10/15 | -€17,965 | €19,942 | +€37,907 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,465 | €18,442 | +€37,907 | |
| Amounts payable | 17/49 | €69,349 | €53,329 | -€16,021 | -23.1% |
| Amounts payable within one year | 42/48 | €69,349 | €53,329 | -€16,021 | -23.1% |
| Trade debts | 44 | €54,732 | €32,101 | -€22,631 | -41.3% |
| Suppliers | 440/4 | €54,732 | €32,101 | -€22,631 | -41.3% |
| Taxes, remuneration and social security | 45 | €641 | €15,150 | +€14,508 | +2,262% |
| Taxes | 450/3 | €641 | €15,150 | +€14,508 | +2,262% |
| Other amounts payable | 47/48 | €13,976 | €6,078 | -€7,899 | -56.5% |
| Non-recurring operating income | 76A | - | €413 | +€413 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,253 | €5,575 | +€322 | +6.1% |
| Other operating charges | 640/8 | €338 | €326 | -€12 | -3.5% |
| Gross operating margin | 9900 | -€8,569 | €55,238 | +€63,806 | |
| Operating profit (loss) | 9901 | -€14,159 | €49,336 | +€63,496 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €62 | €69 | +€7 | +11.6% |
| Recurring financial charges | 65 | €62 | €69 | +€7 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,218 | €49,267 | +€63,485 | |
| Income taxes | 67/77 | €628 | €11,360 | +€10,732 | +1,709% |
| Profit (loss) for the period | 9904 | -€14,846 | €37,907 | +€52,753 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,846 | €37,907 | +€52,753 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.